III. BUDGET PLANNING

1. CHURCH-WIDE GIVING APPROACH

• Description: Many times when we give, we don’t think about how our giving is part of a community of believers. This approach provides a way to help individuals see how their giving fits within the entire congregation. Incidentally, this approach can also help churches that wish to move from fixed dollar funding but are not ready to ask for a certain percentage or a pledged amount. 

Using this approach will help your church: 

1. Set a realistic budget goal 
   
2. Help each member understand (as part of your church family) that their participation in giving financially—no matter what size gift—is necessary to reach the financial goal 
   
3. Help members set giving goals for themselves and prayerfully consider increasing their giving.

A. Implementation: 

1. Review your church’s giving history over the past five years. Determine the total amount received (not amount budgeted) for the General Fund on average in the past three to five years. Next, determine how many members gave how much.
   
2. Determine approximate current membership (# of giving units).
   
3. Using the chart below, assume 10% of your membership is in the lowest giving category, or barrel. Typically 10-20% of church members give nothing or less than $10/week to the church. Rather than discouraging these givers by requesting an amount that they feel is unattainable, request a giving goal they would likely feel is reachable. Assume 10% of your membership gives what is considered to be in the highest giving category. Four barrels remain, two of 15% each and two of 25% each of the total annual budget. The amounts in each of the barrels are determined by reviewing the giving analysis and determining how many members need to give in each category in order to meet the realistic budget goal.
   
   Example: After reviewing the past five years of giving, ABC Church sets a realistic goal of $145,000 budget for next year. They currently have 80 giving units. They understand that approx. 10% (8 members) have given little or nothing to the church, while approx. 10% (8 members) have given approx. $7,500, the high-end of giving in their church. The annual giving amounts will need to be adjusted so the amounts add up to the total annual budget.
   
   
4. Ask the congregation to prayerfully consider what they feel God is laying on their hearts to give—what barrel of giving can they fill? Encourage them if they’ve never given before to become one of the “first barrel” givers. Relate the importance of having givers in each category—every member’s giving is necessary in order to reach the budget goal. 
   
5. In subsequent years, encourage your members to review their giving, and prayerfully consider if God is calling them to grow their giving, moving them into the next barrel in the chart.

2. BASIC PLEDGING BUDGET

1. Description: Request pledges (estimate of giving cards) from members and base the budget on giving patterns of the church the amount of pledges received and from giving patterns of the church.
   
2. Implementation: If members refuse to commit to a pledge amount, the church can use previous giving amounts to construct the budget. As God’s people experience the blessing of “open floodgates of heaven”, the church’s ministries will grow with increased support.

The reason for bringing the full tithe, 10%, into the local church or storehouse is that this is where our members are finding a place of encouragement and growth. It is a place where we can use the gifts God has given us – our talents, our time, and our treasures. But most important, it is a place to collectively praise and worship as scripture directs.

According to Herb Miller, author of Consecration Sunday, it is important to complete the annual stewardship campaign before you create the church budget. By publishing a budget first, the giver may simply ask, “What is my fair share of the 3-5% increase in this year’s budget?” rather than “What percentage of my income is God calling me to give?” By publishing a budget first, it leaves little room for creativity and motivation by the giver … thereby putting a lid on potential giving. 

3. DREAMS & PROMISES BUDGET

1. Description: This type of budget promotes vision and possibility of greater ministry. It provides a way to look at existing ministries but also to dream beyond the present to see what God would have happen in the church if there were no limits on time and finances. Gather various church ministries’ dream budget amounts and request pledges from members to carry out those ministry dreams.
   
2. Implementation: Communicate by memo to all ministry teams/committees regarding a vision for their area of ministry. Ask them to consider ministry possibilities and include the number of volunteers needed to carry out the dream plan, as well as a dollar figure to meet that vision. 

Put together a narrative budget (vs. a simple line item budget) booklet with pictures or graphics to show what each ministry is about, along with a dollar “range” for that ministry area. The low end of the range would be the actual dollar amount needed to meet the current ministry cost and the high end of the range would signify the “dream” amount. For example: Outreach ministry: $8,000 - $10,500.

4. CONSECRATION/CELEBRATION SUNDAY

1. Description: Stewardship emphasis month (or weeks) during which members are asked to complete an estimate of giving, leading up to a chosen Sunday where members celebrate the accomplishments of the church’s ministries.
   
2. Implementation:
   1. Estimate of Giving cards distributed & members asked to complete with the percentage of income they feel God calls them to give.
   2. Calls are made to non-respondents.
   3. cards are collected and tabulated by church leadership.
   4. Members are strongly encouraged to attend the Celebration Sunday.
   5. Results of the pledges are presented on Celebration Sunday (banquet).
   6. Budget determined AFTER pledges received.
      
3. Possible Resources:
   • Firstfruits: A Stewardship Guide for Church Leaders, R. Heerspink 
   • New Consecration Sunday, H. Miller

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